长期以来，中国税收计划的编 制和分配一直采取“基数ｘ系数＋特殊因素”的方法。其中，“基数”主要是上年的税收计划或上年实际完成的税收收入，“系数”主要是根据财政支出需要确定的本年度税收收入增长比例，“特殊因素”主要是有可能造成本年度税收收入大幅度增加或大幅度 For a long time, the preparation and allocation of tax planning in China has always adopted the method of “base x coefficient + special factor”. Among them, the “base” is mainly the tax plan of the previous year or the tax revenue actually completed in the previous year. The “factor” is mainly based on the proportion of tax revenue growth of the current year determined according to the needs of fiscal expenditure. The “special factors” are mainly likely to cause the tax revenue of the current year A substantial increase or substantial